Non-profit association (vzw) – setting up, governing & obligations (Cultuurloket).

Details

• Source (Cultuurloket): https://www.cultuurloket.be/kennisbank/verenigingen-en-stichtingen/vereniging-zonder-winstoogmerk-vzw
• Last modified (on the source page): 20/02/2026
• Note: "vzw" (vereniging zonder winstoogmerk) is the Belgian non-profit association. The Dutch abbreviation is used throughout, because that is the legal term you will encounter in Belgian documents.

What is a vzw?

A vzw is a collaboration between people who together pursue a disinterested purpose (cultural, social, humanitarian, sporting, and so on).

Key characteristics:

• No distribution of profit to members. A vzw may generate income and make a profit, but that profit must go towards the purpose of the association.
• No minimum capital is required to set one up.
• Economic activities are allowed provided they serve the disinterested purpose and are clearly described in the articles of association.

The disinterested purpose (and tax attention points)

A vzw may carry out economic activities if they:

• serve the disinterested purpose, and
• are clearly described in the articles of association.

Careful: how the tax authorities assess this

If the tax authorities consider the economic activities to be out of proportion to the disinterested purpose, the income can be subjected to corporate income tax instead of legal entities tax.

Members of a vzw

A vzw is set up by, and always has, at least two members (the articles of association may require more).

Types of member (typical)

• Founding members: the founders; named in the deed of incorporation.
• Effective members: the general meeting; voting rights.
• Adherent members: take part in activities or use facilities; usually no voting rights (rights and duties set out in the articles).

Members' register

The vzw keeps a members' register at its registered office (on paper or digitally).

Volunteers in a vzw

A vzw can work with volunteers. A few practical points:

• Costs can be reimbursed through the volunteer allowance.
• Volunteer insurance is mandatory.

The bodies of a vzw

Every vzw has at least two mandatory bodies:

1. General meeting
2. Board of directors

On top of that you can optionally provide for day-to-day management, representatives or special powers of attorney.

General meeting

The general meeting consists of the effective members and decides on, among other things:

• amendments to the articles of association
• appointing and dismissing directors (and an auditor, if any)
• approving the annual accounts and the budget
• dissolving the vzw

In practice:

• At least once a year (within 6 months of the financial year closing).
• Can be held digitally (video/phone) if you organise it correctly.

Board of directors

The board handles everything that is not exclusively reserved for the general meeting (contracts, agreements with partners, hiring staff, day-to-day operations, and so on).

Articles of association: what must they contain?

The articles include legally required items such as:

• name and region of establishment
• minimum number of members
• a precise description of the disinterested purpose and the activities
• conditions for joining and leaving
• powers of the general meeting and how it is convened
• appointment and mandate of directors
• rules on representation / day-to-day management (if provided for)
• maximum member contribution
• allocation of the assets on dissolution
• duration of the vzw

Related

• Company forms & non-profit (Belgium)